Superwood Corp. v. United States

Foed, Judge:

The merchandise in question consists of various pieces of equipment covered by five separate entries made at the port of Duluth, Minn. The merchandise was assessed at various rates of duty on each of the entries as follows:

Plaintiff contends that since tbe various pieces of equipment were assembled for tbe manufacture of bardboard, they should bave properly been assessed with duty at the rate of 9% per centum ad valorem under the provisions of paragraph 372. of tbe Tariff Act of 1930, as modified by tbe Sixth Protocol of Supplementary Concessions to the General Agreement on…